The URL can be used to link to this page

Home My WebLink About04-3681REVK-lS9 (12-01) REV0O0~(9 HOCKERSH[TH,THOHAS N 1056 ORRSTQNN RD SHIPPENSBURG PA 17257-880~ COMMONWEALTH OFPENNSYLVAN{A DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN OOURT OF OOMMON PLEAS OF CUMBERLAND OOUNTY, PENNSYLVANIA SSN: 176-46-6258/000 Notice Date: July 18, 2004 Notice Number: 842-887-504-071-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD SEGIN END SALES 21538965 09-01-03 09-30-03 SALES 21538965 03-0t-03 03-3~ SALES 21538965 06-01-03 06-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 586.00 798.70 1 313.60 466.90 1 373.86 551.61 TOTAL: 1,273.66 1,8f 7.21 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, pemonal, or both, as the case may be. (OR AU~HORIZE~TE) PART 1 - TO SE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS HOCKERSMITH,THOMAS W NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P,S. Section 1404, as amended. L[ans for Personal [nccme Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S, Section 2614.13, as amended. Liens far Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No, 225 Section 1 et. seq., 72 PA. C.S,A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpo~lation Assistance Fund Taxes and Fees arise t~nder Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Sectian 7~42. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 98 t 5). ~-IENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: CorDer i~[gD_Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and persenal, with no furt~ notice~ The filing of a Notice of Lien ~th a county Prathanotary is not a requisite, and the lien remains in full force and validity without filing of revivat until paid. Inheritance Tax Liens are liens on rear estate which continue until tax is paid. Parsonal I~me Tax. Emoioyer Withhotdina Tax. ReaIW Transf rLTax. Sates _a.~!d Use Tax, Lk3uid Fuels TA~Fue{ Use Tax. Motor~riers Road Tax and Motorbus Tax lions are liens upon the franchises as we[[ as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall nat attach to stock of goods, wares, or merchand{se regularly used in the ordinary course ef business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING N~C~ R(~ PLACE OF FILING: The notice of lien shall be ~ed: (al in the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and {bi in the case of Parsonal Property, whether tangible or intangible, in the office of the Prethanutary of the county in which the property subject to lien is situated. ~REVIVAL OF NOTICE AND~P~ t~J~ OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automaticat[y revived and does not require rsfiling of the Notice by the Commonwealth. Any Notice Of Lien flied by the Commonwealth shall have pdor[ty to, and be paid in full, before any other obfigatien, judgement, claim, lien, ar estate is satisfied from a subsequent judicial sale or ffab[fity with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lian is filed. S~ Act of December 12, 1994, P.L. 1015, No. 138 R~F LIEN Subject to such regulatian as the Secretary or his detegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if; (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with afl interest and costs in respect thereof; or (2) the I[abit[ty has became legally unenforceable. EXCEPTION: interest on Corporation Taxes is computed after a lien is paid. ~'FI'LEMENT OF The "Total" column {Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 9) plus assessed additions and/ar panaities, and assessed and accrued interest up ta the interest computation date On the face of this notice. if payment or settiemant Df account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computa'60n date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the tofiowing rates. os.. F.F, C.L., C.NI - ~% PER ANNUM (DUE DATE TO PAYMENT DATE} C.I, G.R., CA. S.T - 6% PER ANNUM (0UE OATE TO PAYMENT DATE) ~L., N.E.. GP. MI - 6% PER ANNUM {DUE DATE TO PAYM F~T DATE) P.U.R - 1% PER MONTH OR Fi{ACT[ON (CUE DATE TO PAYMENT DATE} P.I T.E.MT ~ 3/4 OF 1% PER MONTkl OR FRACTION $ & U - 3/4 OF 1% PER MONTFt OR FRACTION For all taxes that are originally due and payable on and after January 1,1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. interest is calcu(sted on a daily basis at the following rates: ---Taxes that become delinquant on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquant on or after January 1, 1982 are subjeci to a vadable interest that changes each cafandar year. ---Interest is calculated as fo{lows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)